New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:40B-1
Short title
Official textlis.njleg.state.nj.uslast amended
1. Sections 1 through 14 of P.L.1990, c.39 (C.54:40B-1 et seq.) shall be known and may be cited as the "Tobacco and Vapor Products Tax Act."
L.1990, c.39, s.1; amended 2018, c.50, s.2; 2019, c.147, s.1.
Source: view the official text
In this chapter (24 sections)
- 54:40B-1 · Short title
- 54:40B-2 · Definitions
- 54:40B-3 · Tax of 30 percent imposed on certain tobacco products;…
- 54:40B-3.1 · Tax imposed upon sale, use, distribution of moist snuff
- 54:40B-3.2 · Tax imposed on liquid nicotine
- 54:40B-3.3 · License required for retail sale of e-liquid; issuance
- 54:40B-3.4 · Tax imposed on sale of container e-liquid
- 54:40B-3.5 · Authority of director; rules, regulations
- 54:40B-3.6 · Violations, penalties
- 54:40B-3.7 · Filing of return by vapor business
- 54:40B-3.8 · Certain container e-liquid declared contraband goods
- 54:40B-3.9 · Municipal adoption of ordinance relative to licensing,…
- 54:40B-4 · Payment of tax by distributor, wholesaler
- 54:40B-5 · Liability for payment of tax
- 54:40B-6 · Filing of certificate of registration, issuance of…
- 54:40B-7 · Records of charges, amounts to be kept by distributor,…
- 54:40B-8 · Contents of return
- 54:40B-9 · Payment of taxes; bond; security
- 54:40B-10 · Estimation of taxes; notice of determination
- 54:40B-11. · Taxes governed by Tax Uniform Procedure Law
- 54:40B-12 · Powers of director
- 54:40B-13. · Penalties and interest for failure to file return, pay…
- 54:40B-13.1 · Seizure of certain contraband tobacco products and…
- 54:40B-14 · Appeal to tax court; claim for refund